s 33 Amount of surcharge
If a satisfactory explanation is not received within fourteen days from the date a notice is served on a person under section 32, the Commission may— (a) in the case of any of the acts or omissions mentioned in paragraphs 31(1)(a), (b) and (c), surcharge against the person a sum not exceeding the amount not collected, or of the improper payment made, or of the value of the deficiency in the property or of the property destroyed; and (b) in the case of any of the acts or omissions mentioned in paragraphs 31(1)(d) and (e), surcharge against the person such sum as the Commission thinks fit.